In order to make a Magic Candy, you must collect the magical ingredients first. There are two types of ingredients, common ingredient and a special ingredient that represents a certain Cookie. These ingredients can be obtained randomly from the Magic Ingredient Pouches. You can find the Magic Ingredient Pouch in Practice Mode, Trophy Races and in the Champions League but not in the 1vs1 Races. You can also speed things up by purchasing ingredients using Crystals.

Sadly, after some point in late 2018, all special ingredients of the Cookies were removed from the Magic Ingredient Pouches, resulting said ingredients can now only be obtained from purchasing, using either Crystals or Magic Powder. Which could cost a whole lot for some players, as the upgrading becomes significantly more harder to success as the grade goes up.

At first, the Cookie will require a lot of magical ingredients. It is usually 50 of 2 types and 15 of one type. After the first upgrade, the requirements will be drastically reduced to 10 of 2 types and 3 of one type regardless of upgrade level. The coins needed to upgrade goes up, however.

The first two upgrades are safe and can be upgraded with no problem. However, after the 2nd upgrade, there is a chance of failing. When that happens, you are given a couple of magical ingredients you have used and you can try again. The coins used, however, will be gone forever.

You can collect ingredients from the Magic Ingredient Pouches flying around in the Cookie World. You can find them in Practice Mode, Trophy Races, Chapter 3 and 4 in breakout mode, and in the Champions League but not in the 1vs1 Races.